FY 2023-24 Operating Budget in BriefInteractive Story - Click on graphics to explore the data
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The balanced budget for Fiscal Year 2023-24 supports Council's mission to lead the preservation and
evolution of the City of Encinitas and provide innovative services that enhance the quality of life for residents,
visitors, and businesses within the community. Total City budget of $118.5 million in expenses funded by
$126.4 million in revenue. The General Fund budget is $90.2 million in expenditures funded by $100.4 million
in revenue. FY 2023-24 Capital appropriations total $14.2 million.
The City has an established financial policy regarding maintaining adequate financial reserves, and this
budget ensures that the Council's reserve policy is met. The General Fund contingency reserve is fully funded
at 20 percent of operating expenditures ($18.0 million). The budget stabilization reserve is fully funded at two
percent of revenue ($2.0 million). The FY 2023-24 General Fund unassigned ending fund balance is projected
to be $1.0 million on June 30, 2024.
$126,373,402.00
Revenues in 2024
General Fund
Other
ESD Operatio...
Internal Ser...
CSD Operatio...
Infrastructu...
$118,451,431.66
Expenses in 2024
General Fund
Other
Lighting and...
CSD Operatio...
Debt Service...
Internal Ser...
Budget in Brief
Fiscal Year 2023-24 Operating and Capital Budgets
Estimated Revenues by Fund
All Funds - excludes transfers
Proposed Expenditures by Fund
All Funds - excludes transfers
Community Profile
About Encinitas
The City of Encinitas was incorporated in October
1986 as a general law city, bringing together the
communities of New and Old Encinitas, Cardiff-by-
the-Sea, Leucadia, and Olivenhain.
Encinitas is located in northern San Diego County
approximately 25 miles north of downtown San Diego
on the Southern California coast. The City with an
estimated population of 62,000 covers approximately
21 square miles and is predominately residential with
two major commercial corridors.
Demographics
The population (as of January 1)
has remained relatively stable
over the last ten years. A dip
occurred in 2009 during the Great
Recession.
Source: State Department of
Finance
Population Estimates (E-1)
The median household income in
Encinitas has grown steady over
the last 20 years. The 2020 dip
was due to the COVID pandemic
as many businesses were
temporarily closed.
Source: 2020 Census.gov via
Datacommons.org
The median age has increased
slightly over the last ten years.
Source: 2020 Census.gov via
Datacommons.org
61,085
Demographics in 2024
0
20K
40K
60K
80K
1996 2010 2024
120,488
Demographics in 2021
0
50K
100K
150K
2013 2017 2021
43
Demographics in 2021
0
10
20
30
40
50
2013 2017 2021
City Population Median Income Median Age
Elected Officials
The City is governed by a City Council consisting of a mayor and four council members under the Council-
Manager form of government. The City Council acts as the Board of Directors for the San Dieguito Water
District, the Encinitas Housing Authority, and the Encinitas Public Financing Authority.
Operating Budget
Strategic Planning Framework
An effective budget process establishes broad goals
to guide government decision making. On February
14, 2023, the City Council selected the following
elements to include as the categories for its highest
priorities in 2023-2024:
Environmental Health & Leadership
Engagement & Education
Mobility & Alternate Modes
Fiscal Stewardship & Effective City Services
Housing & Affordability
Evolving & Preserving Community Character
Budget Preparation
The budget process also should incorporate a long-term perspective and promote effective communication
with stakeholders.
On November 16, 2022, City Council approved the creation of a new seven-member Infrastructure Task Force
that will meet bi-monthly from January 2023 through January 2024, culminating in a final report to the City
Council in February/March 2024. Their recommendations on project needs, prioritization, and funding will
inform preparation of the FY 2024-25 budget.
Budget Workshops, offering opportunities for the public to provide input on budget priorities, were held at a
special Council meetings on March 15 and April 19, 2023. During the workshops, staff presented the five-year
financial forecast for the General Fund, and Council provided direction on the City's Capital Improvement
Program including prioritization, timelines and project funding.
Budget Priorities
The Budget reflects City Council’s budget priorities to address needed capital improvement projects and
provide critical services to the community. On May 24, 2023, staff introduced the proposed FY 2023-24
operating budget and CIP for review, public input, and Council direction. On June 21, 2023, staff
recommended adoption of the proposed operating and CIP budgets with Resolution 2023-47.
The Budget reflects the Council’s direction to fund the following significant programs and projects:
$250K Citywide Rail Corridor Quiet Zone Analysis and Permitting;
$250K Storm Drain Repair, doubles annual funding to $500K;
$375K Leucadia At-Grade Crossing Design and Environmental (Grandview/Hillcrest and Glaucus);
$500K Santa Fe Drive Corridor Improvements (East Construction) Grant funded Project;
$240K Annual Street Overlay Paving Project - Add Streets (Rodney, Turner, Shields);
$311K Design New La Costa Ped Path - Vulcan to I-5; and
$250K Encinitas Habitat Stewardship Program (Net $0 administrative change moving budget detail from
the Parks operating budget to a Work Project in the CIP budget, includes $150K increase directed during
budget workshops).
In addition to these much-needed CIP projects, the budget includes:
$485K Pacific View Startup: Furniture & Fixtures, part-time Arts Coordinator (0.75) to FTE, part-time
Facilities Specialist (0.75) to FTE;
$75K E-Bike/Bicycle Safety Training with School Districts;
$0K Zero Waste Administrator (New FTE);
$0K Sustainability Management Analyst (New FTE);
$0K Lifeguards (2 New FTE);
$132K Marine Safety Lieutenant (New FTE);
$137K Housing Management Analyst (New FTE);
$155K Fire Administrative Training Captain (New FTE);
$150K Mobility Manager (New FTE); and
$330K Fire Apparatus Replacement Fund for 2023 Stock Pumper and 2023 Pierce Triple Enforcer fire
engine leases.
All Funds
The following interactive graph summarizes revenue and expense trends by showing actuals for two prior
fiscal years, the current year original budget, and the proposed budget. Interfund transfers are not included.
Use the filter to drill into different funds.
Click on the column to see revenues by source or expenditures by type.
Use the Back or Reset buttons to return to the original graph.
Clicking pie graphs opens a new browser tab that can be closed after exploring the data.
Updated On 29 Nov, 2023
Reset
Broken down by
Types
History
Funds
Visualization
FY21 Actual FY22 Actual FY23 Original
Budget
FY23 Revised
Budget
FY24 Proposed
Budget
Fiscal Year
0.0
50.0M
100.0M
DollarsBack
Revenues
Expenses
Sort By Chart of Accounts
Category 2024
Taxes $92,207,965.00
Charges for Services $17,375,927.00
Intergovernmental $9,008,111.00
Other Revenue $5,450,781.00
Use of Money/Property $1,684,618.00
Other $646,000.00
Category 2024
Fire and Marine Safety $20,881,415.00
Law Enforcement (contract)$17,965,449.00
City Manager's Office $13,075,383.00
Development Services $12,892,641.00
Public Works $12,707,271.00
Other $40,929,272.66
Major Revenues by Source
All Funds - excludes transfers
Major Expenditures by Department
All Funds - excludes transfers
Services Provided by Each Department
Administrative Services - Manages safety programs, insurance, claims, attorney contracts and ongoing
litigation. Coordinates budget for City Attorney.
City Attorney - Represents the City of Encinitas and the San Dieguito Water District. The City Attorney
advises the City Council, City Departments and City Commissions regarding legal matters of concern to
the City and its operations.
City Council - The governing body of the City. The role of the Mayor and City Council is to determine
policy for the City.
City Manager's Office - Responsible for the administration and oversight of the City organization,
including the hiring of the City's workforce, supervising City departments, and ensuring that the City
Council's priorities are met.
City Clerk - Responsible for coordinating the legislative process including agenda management,
administering city elections, and records management.
Development Services - Contributes to City Council's vision for community planning to maintain safe and
livable communities through well-maintained infrastructure and facilities, strong public safety, and
significant environmental standards while achieving diverse and affordable housing for present and future
generations.
Engineering - Responsible for the comprehensive oversight of major City infrastructure projects,
transportation network and other initiatives.
Finance - Manages the City's fiscal resources to protect and enhance the City's financial position.
Fire & Marine Safety - Provides a wide array of public safety services including fire protection, emergency
response, medical aid, fire prevention, disaster preparedness, search and rescue, beach lifeguard services
and community education programs.
Human Resources - Responsible for recruitment and onboarding new employees, benefits administration,
employee development, labor relations, organization and workforce planning, and policy development.
Information Technology - Provides innovative and secure technical solutions and support that promote
efficient delivery of public service.
Law Enforcement - Services are provided through the City's contract with the San Diego County Sheriff.
The Station Captain serves as th City's Chief of Police.
Non-Departmental and Debt Service - Created to appropriate funds for those activities beneficial on a
citywide basis and not directly chargeable to any one department or division.
Parks, Recreation, and Cultural Arts - Responsible for recreation and arts programs, maintenance of
recreational areas, public art streetscapes, animal services, Commission support, and oversight of the
Encinitas Ranch Golf Authority.
Public Works - Provides street, public right of way, and above ground stormwater system maintenance
and manages the City's facilities, vehicle fleet, and heavy equipment.
Utilities - The San Dieguito Water District provides potable (drinking) water services. The Encinitas
Wastewater Collection Division provides sewer maintenance and operation services.
General Fund
The General Fund is the City’s primary operating fund. It accounts for basic services such as public safety,
public works, planning and development, park and street maintenance, and code enforcement, along with the
administrative services required to support these programs.
The FY 2023-24 Proposed Budget for the General Fund includes:
Estimated revenues of $100.4 million
Proposed operating expenditures of $90.2 million
Proposed capital expenditures of $3.8 million (transfers out to CIP budget)
Debt service payments of $5.2 million (transfers out to debt funds)
Policy-directed budget stabilization reserves (two percent of revenue, $2.0 million) and contingency
reserves (20 percent of expenditures, $18.0 million), and
Projected General Fund unassigned ending fund balance of $1.0 million for June 30, 2024.
Updated On 29 Nov, 2023
Reset
Broken down by
Types General Fund
History
Visualization
FY21 Actual FY22 Actual FY23 Original
Budget
FY23 Revised
Budget
FY24 Proposed
Budget
Fiscal Year
0.0
100.0M
50.0M
DollarsBack
Revenues
Expenses
Sort By Chart of Accounts
Where does the money come from?How is the money is spent?
General Fund revenue primarily composed of
property tax, sales tax, and transient occupancy tax.
Nearly 88 percent of General Fund revenue is
generated from taxes.
Municipalities group similar expenses by type or
category to facilitate budget presentation, monitoring,
and reporting. The top three categories represent
over 99 percent of the total General Fund
expenditures.
Category 2024
Taxes $88,108,000.00
Charges for Services $9,278,316.00
Use of Money/Property $1,076,800.00
Intergovernmental $808,515.00
Other Revenue $474,000.00
Other $646,000.00
Category 2024
Personnel $47,111,867.00
Contracts & Services $40,204,500.00
Materials & Supplies $2,107,000.00
Internal Cost Allocation $538,672.00
Debt/Finance $197,726.00
Other $9,000.00
Revenues by Source
General Fund - excludes transfers
Expenditures by Type
General Fund - excludes transfers
$100,391,631.00
Revenues in 2024
Non-Departme...
Other
City Manager...
Fire and Mar...
Parks Recrea...
Development ...
$90,168,765.00
Expenses in 2024
Fire and Mar...
Law Enforcem...
Development ...
Other
Public Works
Parks Recrea...
Staffing Trends
The number of employees is measured in full-time equivalent (FTE) units. One FTE works 2,080 hours per
year. The City’s employee count totaled 238.15 FTE on July 1, 2022. A new Homeless Services Manager
position was approved offcycle on November 16, 2022 bringing the FY 2022-23 total to 239.15 FTE (excluding
San Dieguito Water District personnel). For FY 2023-24, staff is proposing personnel adjustments that
increase the number of City employees by 9.25 FTEs to 248.40 FTE.
The proposed budget includes personnel adjustments discussed at the Budget Workshops held March 15 and
April 19, 2023, which support Council strategic priorities and provide:
Housing and Affordability - required monitoring and site inspections for existing and new Affordable
Housing Units related to Housing Element site development
Environmental Health and Leadership / Engagement and Education - assistance with ongoing
implementation of Climate Action Plan (CAP) measures, supported by CAP fee revenue; and compliance
with organic waste requirements mandated by State SB 1383 and Zero Waste Strategy adopted in the
City’s CAP, supported by franchise fee revenue.
Evolving and Preserving Community Character - start-up staffing for Pacific View Facilities maintenance
and arts program.
Mobility and Alternate Modes / Engagement and Education - new Mobility Manager in Parks, Recreation,
and Cultural Arts
Fiscal Stewardship and Effective City Services - cooperative Fire Department coordination of multi-
jurisdictional annual training requirements—including fire suppression and emergency medical
training/testing—partially supported by Cooperative Management Services Agreement revenue; and
increased marine safety supervision from four-day to seven-day coverage, along with improved lifeguard
recruitment and retention by converting some part-time hours to full-time staff.
The tables below summarize five years of FTE changes, along with position-level details.
Revenue by Department
General Fund - excludes transfers
Expenditures by Department
General Fund - excludes transfers
Capital Improvement Program (CIP)
$14,237,392.00
Type in 2024
Streets and Rail Cor...
Other
Facilities
Mobility Improvement...
Parks and Beaches
Wastewater
Encinitas monitors and improves City infrastructure including roads, sidewalks, drainage systems, trails, and
parks. City Projects are prioritized in strategies laid out by Council's Strategic Plan. While most capital projects
are managed by the Engineering Department, the CIP plan also includes facilities, parks and beach projects,
and multi-year studies (work projects) managed by other departments.
The proposed plan through FY 2027-28 contains $58.0 million in capital improvement/work projects over the
next five years. Of the five-year total, $14.2 million is programmed for FY 2023-24. The proposed FY 2023-24
capital budget includes $3.8 million from the General Fund, with all other funds totaling $10.4 million.
Funding for projects is provided by existing fund balance, future projected cash flows, and loan proceeds.
Projects shown in future years are programmed into the CIP plan and are not funded until each subsequent
budget adoption.
Each year the CIP and Traffic Engineering teams execute a Work Plan based on funded projects. A list of
current CIP Projects by Status is available on the City's website.
Category 2024
101 - General Fund $3,811,744.00
522 - Encinitas Sanitary Div $2,600,229.00
211 - TransNet $2,105,000.00
201 - State Gasoline Taxes $2,059,255.00
512 - Cardiff Sanitary Div $1,625,000.00
Other $2,036,164.00
Category 2024
Annual Street Overlay $2,105,000.00
Annual Street Overlay - RMRA …$1,520,665.00
CIPs at Encina $1,300,229.00
Santa Fe Drive Corridor Improv…$753,672.00
Olivenhain Trunk Sewer Improv…$700,000.00
Other $7,857,826.00
Powered by OpenGov
CIP by Type
Totals show funding
appropriated in FY24 only.
Chart does not reflect
budget carryforward for
projects still in progress.
Data Updated Aug 03, 2023, 9:22
PM
CIP by Funding Source
The General Fund transferred $3.8 million to capital projects in FY24.
CIP by Project
Projects funded in prior years (like Pacific View) do not appear in this chart.